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Choice of business vehicle—tax comparison table This table compares the tax treatment of: • sole traders • partnerships (which in this table includes general partnerships, limited liability partnerships and limited partnerships), and • companies This table does not consider any reliefs or exemptions which may be available to particular taxpayers or any anti-avoidance provisions which might apply to particular circumstances. For the rates and thresholds applicable in the current tax year, see Practice Note: Key UK tax rates, thresholds and allowances. For further details about the tax treatment of each type of business vehicle, see Practice Note: Forms of business vehicle—tax summary. For further details on the choice between the types of business vehicle, see Practice Note: Tax influences on choice of business vehicle. Point of comparison Sole trader Partnership Company Tax treatment No separate taxable entity—sole trader taxed as individual with trading activity No separate taxable entity—partner taxed as individual on a notional trade representing his share of the partnership Separate taxable entity—company taxed on all...
Website terms and conditions for supply of services to consumers—checklist This Checklist sets out the essential points that should be considered when drafting or updating online terms and conditions for the supply of services to consumers. It should be used where a lawyer wants to make sure that such terms and conditions comply with consumer protection legislation (and any guidance issued under it). This Checklist should be used in addition to the following: • Key consumer information requirements—checklist • Information requirements under the Consumer Contracts (Information, Cancellation and Additional Charges) Regulations 2013—checklist • Consumer cancellation rights under the Consumer Contracts (Information, Cancellation and Additional Charges) Regulations 2013—Services—Flowchart • General information to be disclosed by e-commerce websites—checklist • Drafting consumer contracts—checklist For a discussion on the key legal issues to consider when designing and developing a business-to-consumer (B2C) e-commerce website for trading with consumers, see Practice Note: Business to consumer e-commerce—legal issues. Introduction Businesses that transact with consumers are subject to more onerous legislative requirements and, consequently, need to pay close...
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Consumer cancellation rights under the Consumer Contracts (Information, Cancellation and Additional Charges) Regulations 2013—Goods—Flowchart This Flowchart sets out the consumer cancellation rights that must be made available to consumers entering on-premises contracts, off-premises contracts and distance contracts for the sale of goods. It should be used where a practitioner wants to check the available cancellation rights for consumers purchasing goods in compliance with the Consumer Contracts (Information, Cancellation and Additional Charges) Regulations 2013, SI 2013/3134 (CCR 2013). Further rights available for the return of faulty or damaged goods under the Consumer Rights Act 2015 are beyond the scope of this Flowchart. Note 1—a consumer is an individual acting for purposes which are wholly or mainly outside of their trade, business, craft, or profession. Note 2—there are certain sector contracts that are subject to their own regulation, such as financial services contracts, rental contracts, and package travel contracts, which are excluded in their entirety from the CCR 2013. For more information, see Practice Note: Distance, doorstep...
Consumer cancellation rights under the Consumer Contracts (Information, Cancellation and Additional Charges) Regulations 2013—Services—Flowchart This Flowchart sets out the consumer cancellation rights that must be made available to consumers entering on-premises contracts, off-premises contracts and distance contracts for the supply of services. It should be used where a practitioner wants to check the available cancellation rights for consumers purchasing services in compliance with the Consumer Contracts (Information, Cancellation and Additional Charges) Regulations 2013, SI 2013/3134 (CCR 2013). Note 1—a consumer is an individual acting for purposes which are wholly or mainly outside of their trade, business, craft, or profession. Note 2—there are certain sector contracts that are subject to their own regulation, such as financial services contracts, rental contracts, and package travel contracts, which are excluded in their entirety from the CCR 2013. For more information, see Practice Note: Distance, doorstep and on-premises sales—Excluded contracts. Note 3—‘Off-premises’ includes the following: • a contract concluded in the simultaneous physical presence of...
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Ireland—Parties to an action STOP PRESS: SI No 14/2025 Rules of the Superior Courts (Guardian ad litem and next friend) 2025 (Ireland) amends Order 15 of the Rules of the Superior Courts (RSC) to provide the procedure for appointment of a next friend for a child plaintiff and of a guardian ad litem for a child defendant. This Practice Note will be updated shortly to reflect the relevant changes. Scope of this Practice Note This Practice Note provides an overview of the types of parties who may become involved (whether as plaintiff, defendant, third parties or notice parties) in civil litigation in Ireland, and the key procedural issues and practical considerations of which their legal advisors should be aware. It deals with the following types of party: corporations, partnerships, sole traders, minors, persons who lack capacity, the estate of a deceased party, State parties, notice parties, amicus curaie and litigants in person. This Practice Note also deals with the procedure for joining a party to proceedings, removing or substituting...
Commodity repo transactions and true sale considerations Commodity repurchases (repos) are a common alternative method of financing. There are a number of advantages for both the financier and a commercial party like a trader in entering into commodity repos but the parties will need to do the appropriate legal and accounting due diligence and carefully check the wording of the documentation to ensure that the desired outcomes will be achieved. What is a commodity repo? Put simply, a commodity repo involves the sale of a commodity from one party (a seller) to another (a buyer) which is accompanied by a 'forward sale' under which the seller will repurchase the commodity from the buyer at a future date. There are a number of variations that a commodity repo structure can take; for example, the seller may have an obligation or an option to repurchase the commodity in the future, or the seller may act as a 'service provider' to monitor the commodity after it has been sold to...
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Off-premises (doorstep) terms and conditions for the supply of goods—business-to-consumer Please read the following important terms and conditions before you buy anything from us and check that they contain everything you want and nothing that you are not willing to agree to. Summary of some of your key rights: The Consumer Contracts (Information, Cancellation and Additional Charges) Regulations 2013 say that up to 14 days after receiving your goods, in most cases, you can change your mind and get a full refund. The Consumer Rights Act 2015 says goods must be as described, fit for purpose and of satisfactory quality. During the expected lifespan of your product you’re entitled to the following: • up to 30 days: if your goods are faulty, you can get a refund; • up to six months: if it can’t be repaired or replaced, then you’re entitled to a full refund in most cases; • up to six years: if the goods do not last a reasonable length of time, you may be entitled to...
Mail order terms and conditions for the supply of goods—business-to-consumer Please read the following important terms and conditions before you buy anything from our catalogue and check that they contain everything you want and nothing that you are not willing to agree to. Summary of some of your key rights: The Consumer Contracts (Information, Cancellation and Additional Charges) Regulations 2013 say that up to 14 days after receiving your goods, in most cases, you can change your mind and get a full refund. The Consumer Rights Act 2015 says goods must be as described, fit for purpose and of satisfactory quality. During the expected lifespan of your product you’re entitled to the following: • up to 30 days: if your goods are faulty, you can get a refund; • up to six months: if it can’t be repaired or replaced, then you’re entitled to a full refund in most cases; • up to six years: if the goods do not last a reasonable length of time, you may be entitled...
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A consumer purchases a laptop from a retailer with a twelve-month manufacturer's warranty. When does a retailer have to offer a repair or replacement and must they do so even if the costs are prohibitive? The rights under a manufacturer’s guarantee are separate to and in addition to the rights in the Consumer Rights Act 2015 (CRA 2015). A consumer does not have to avail themselves of the remedies under a manufacturer’s guarantee and if it has expired, they still have their rights against the retailer under CRA 2015. For guidance on this issue, see section Guarantees and extended warranty insurance in Practice Note: Consumer Rights Act 2015—summary—Goods. Under CRA 2015, s 23, if the customer no longer has the right to reject the goods because the 30-day period has expired, they can ask the trader to repair or replace the goods. If the consumer asks the trader to repair or replace the goods, the trader must do so within a reasonable time and without significant...
Do the cancellation rights under the Consumer Contracts (Information, Cancellation and Additional Charges) Regulations 2013, SI 2013/3134 apply where a consumer orders a bespoke product using distance communication (ie a distance contract)? The Consumer Contracts (Information, Cancellation and Additional Charges) Regulations 2013 (CCR 2013), SI 2013/3134, regs 27–38 (Part 3) sets out the consumer’s right to cancel doorstep and distance contracts. Certain exclusions apply. For example, the cancellation rights do not apply to contracts to the extent they are excluded under CCR 2013, SI 2013/3134, reg 28, which includes contracts for bespoke and personalised goods. If the cancellation rights do not apply because the contract falls within the list of contracts excluded from the cancellation rights set out in CCR 2013, SI 2013/3134, reg 28, the trader
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Welcome to this week’s edition of the TMT weekly highlights: a hand-picked summary of news analysis, updates and new content from across the technology, media and telecoms sectors. These highlights focus on key topics including new technologies, software, cloud computing, internet, outsourcing, music, film & television, publishing, defamation and telecoms.
This week's edition of EU Law weekly highlights includes analyses on the publication of the digital simplification package set for 10 December 2025 and the finalisation of the General Purpose AI Code of Practice. In addition this week, the Commission published the June 2025 infringement package, opened a four-week consultation on a draft implementing regulation that sets out the rules for disclosing information on unsold consumer products disposed of by businesses under the EU Ecodesign Directive, published a defence omnibus package which includes amendments to EU chemical legislation, published its eighth illustrative programme for nuclear under Article 40 of the Euratom Treaty, proposed a Regulation to phase out Russian fossil fuels, adopted a delegated act amending the Medical Devices Regulation to introduce the Master UDI-DI solution for spectacle products, and published its 2025 State of the Digital Decade report. Further, the Council of the EU and the European Parliament reached a provisional agreement on a new regulation to improve cross-border enforcement of the EU General Data Protection Regulation, the Council...
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